Beim v. Hulfish, A-33/34 September Term 2012; Supreme Court; opinion by Patterson, J.; decided January 28, 2014. On certification to the Appellate Division, 427 N.J. Super. 560 (App. Div. 2012). [Sat below: Judges Fuentes, J.N. Harris and Koblitz in the Appellate Division; Judge Sumners in the Law Division.] DDS No. 36-1-2667 [32 pp.]

Under the Wrongful Death Act, the heirs of a person who has died by virtue of “a wrongful act, neglect or default” may assert a claim for their “pecuniary injuries.” The court considers, for the first time, whether the act authorizes claims for damages in the form of estate taxes paid by the decedent’s estate.